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You are not eligible for this credit if any of the following conditions applies: You were confined to a prison or similar institution at the end of the year and you have been confined for more than six months in total for the year that you are claiming the credit You were an employee of a foreign country or were a family member or servant of the employee of a foreign country The following amounts are not considered as rent for the purposes of the credit: A rent that was paid to someone related to you A rent paid for a campsite, moorage or manufactured home site (mobile home or trailer park pad rental) A rent on accommodations your employer paid for, unless the amount was included in your income for the year A rent paid under a rent-to-own plan Do not include any months where rent was paid under these situations in column C on your Form BC479. ...

Targeting a cancelled record is not permitted for amended and cancelled records since they are considered the last record in the chain of changes. ...

The application of penalties are considered for repeat offenders. The CRA selects cases of tax fraud, tax evasion and other serious violations of the tax laws for criminal investigation based on priority and impact on compliance. ...

It also provides information on reporting and deducting amounts paid, or considered to be paid, from a RRIF. ...

After 30 years, the government no longer considered federal income tax temporary. ...

However, you can claim any ITCs for which you are eligible for the following: purchases of real property and improvements to real property purchases of capital assets (other than real property), such as computers and vehicles, and purchases of eligible capital property if the fair market value of the property at the time of purchase is at least $10,000 purchases of improvements to capital assets (other than real property), such as computers and vehicles, and to eligible capital property purchases on which the GST/HST became payable before your special quick method election took effect, if the time limit to claim the amounts has not expired goods sold by an auctioneer or agent for you, and the auctioneer or the agent has to account for the tax goods you are considered to have: acquired for use exclusively in your commercial activities, because an unregistered non-resident, who paid tax on an importation or deemed supply of the goods transferred them to you in order for you to make a taxable supply of a commercial service to the non-resident in respect of the goods supplied, in the course of your commercial activities, as an agent for the non-resident If you stop using the special quick method, you cannot claim ITCs for any tax paid or payable on purchases you made while using it, other than the ITCs you would have been eligible to claim, but did not claim, while you were using the special quick method. ...

The FAB will also update its policy direction to require that knowledge transfer plans be considered in professional services contracts, as appropriate, and will update its contracting templates to include clauses and associated instructions supporting the incorporation of such plans in professional services contracts and task authorizations. ...

Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable classification Income ranges classification Source of income classification Age and gender classification Provincial or territorial classification Taxable or non-taxable classification A tax return is considered taxable when the sum of net federal tax, net provincial tax, Canada Pension Plan (CPP) contributions payable on self-employment earnings, employment insurance (EI) premiums payable on self-employment earnings, and social benefit repayment amounts is at least $2. ...

Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable classification Income classification Major source of income classification Age and gender classification Provincial or territorial classification Taxable or non-taxable classification A tax return is considered taxable when the sum of net federal tax, net provincial tax, Canada Pension Plan (CPP) contributions payable on self-employment earnings, employment insurance (EI) premiums payable on self-employment earnings, and social benefit repayment amounts is at least $2. ...

Major classification variables The following variables are used in one or more of the tables in this publication: Taxable or non-taxable classification Income classification Major source of income classification Age and gender classification Provincial or territorial classification Taxable or non-taxable classification A tax return is considered taxable when the sum of net federal tax, net provincial tax, Canada Pension Plan (CPP) contributions payable on self-employment earnings, employment insurance (EI) premiums payable on self-employment earnings, and social benefit repayment amounts is at least $2. ...